I had to work up writing this article as it is a heavy and technical topic. But don’t be put off – it’s interesting in terms of what it is trying to do and it is cost-critical for manufacturing and engineering firms, agri-businesses and some SMEs.  The topic is the EU’s Carbon Border Adjustment Mechanism (CBAM), a new measure that became financially binding this year and applies to your business if you import goods like fertiliser, cement or steel. Putting a price on carbon in products CBAM is an EU policy that puts a carbon price on certain imported goods.…